Kerala Court November 2002 Judgments
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Cit Vs. Catholic Syrian Bank Ltd.
Court: Kerala
Decided on: Nov-12-2002
Reported in: [2003]130TAXMAN447(Ker)
G. Sivarajan, J.All these appeals are filed by the Commissioner of Income Tax, Trichur against the order of the Income Tax Appellate Tribunal, Cochin Bench. I.T.A. Nos. 16, 18, 19, 21 and 23 of 2001 arise out of a common order of the Tribunal in I.T.A. Nos. 883, 884, 885/Coch./90, 7 & 8/Coch./91 and 271/Coch./91 in the case of Dhanalakshmi Bank, Thrissur. (I.T.A. No. 11/01 filed against I.T.A. No. 883/90 which was disposed of by the Tribunal by the common order is being dealt with separately since one more question is involved in the said appeal). I.T.A. No. 83/02 arises out of the order of the Tribunal in I.T.A. No. 79/94 in respect of the assessment year 1990-91 in the case of South Indian Bank Ltd., Thrissur. Similarly I.T.A. Nos. 127/01 and 135/01 arise out of the order of the Tribunal in I.T.A. Nos. 295 and 296 of 1993 in respect of the assessment years 1988-89 and 1989-90 in the case of Catholic Syrian Bank Ltd., Thrissur. All these appeals are being disposed of by this judgment ...
Suresh S. Nair Vs. State
Court: Kerala
Decided on: Nov-12-2002
Reported in: 2003CriLJ1152
G. Sasidharan, J.1. Appellant is the 1st accused in Sessions Case 84/1999 on the file of the Additional Sessions Judge, Pathanamthitta. Appellant and three others were charged with having committed the offence punishable under Section 302 read with Section 34 of the Indian Penal Code. After trial, the learned Sessions Judge found that the appellant committed the offence punishable under Section 302 of the Indian Penal Code and convicted him thereunder. On hearing the appellant on the question of sentence the learned Sessions Judge sentenced him to undergo imprisonment for life under Section 302 of the Indian Penal Code.2. The allegation against the appellant and the other accused was that in furtherance of their common intention to cause the death of one Muraleedharan Nair at about 9.30 p.m. on 14-5-1998 they pelted stones on him and when he fell down on sustaining injuries the appellant hit him with a stone on his head and the other accused also hit with stones as a result of which he...
State of Kerala Vs. Abdulkhadar
Court: Kerala
Decided on: Nov-11-2002
Reported in: 2003(1)KLT273
K.S. Radhakrishnan, J.1. M.F.A. No. 305 of 1996 was filed by the applicant in O.A. No. 15/92 challenging the order of the Forest Tribunal, Kozhikode. State of Kerala and the Custodian aggrieved by that part of the order have preferred M.F.A. No. 993 of 1996. Since the issues involved are the same we are disposing of the appeals by a common judgment.2. Applicant preferred O.A. No. 15 of 1992 seeking a declaration that 5.20 acres of land in R.S. No. 1/1 of Payyavoor village, Taliparamba taluk is integral part of rubber plantation and was used by the applicant for ancillary purposes, such as wind belt, river belt, firewood and also to keep the perennial flow of water in the river on the western side. It is stated in the application as follows:'The disputed area, 5.20 acres, is the integral part of the rubber plantation of the petitioner. This is the area used by the petitioner for ancillary purposes such as wind belt, river belt, fire wood and to keep the perennial flow of water in the ri...
South Indian Bank Ltd. Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-11-2002
Reported in: (2003)183CTR(Ker)21; [2003]262ITR579(Ker)
G. Sivarajan, J.1. The first four appeals are filed by the Dhanalakshmi Bank Ltd. in respect of the assessment years 1986-87, 1987-88, 1988-89 and 1992-93. The next seven appeals are filed by the South Indian Bank Ltd. in respect of the assessment years 1987-88 to 1992-93 and the remaining seven appeals are filed by the Nedungadi Bank Ltd. in respect of the assessment years 1985-86 to 1991-92. The appellants are all scheduled banks which are assessees under the Income-tax Act, 1961 (for short 'the Act').2. The sole question arising for consideration in all these appeals is regarding the scope and ambit of the proviso to Clause (vii) of Sub-section (1) of Section 36 of the Act. Since the aforesaid question is a purely legal issue, it is not necessary to state the factual situation of each of these appeals. Suffice it to say that the appellants in all these appeals are scheduled banks and that the appellants in their assessments under the Act for the concerned assessment years had claime...
Keltron Component Complex Ltd. Vs. Deputy Commissioner of Income Tax a ...
Court: Kerala
Decided on: Nov-11-2002
Reported in: (2003)182CTR(Ker)58; [2003]264ITR352(Ker)
G. Sivarajan, J.1. These two appeals are filed by the same assessee under Section 260A of the IT Act, 1961 (for short 'the Act'), against the order of the Tribunal, Cochin Bench, in ITA 172/Coch/1998 for the asst. yr. 1994-95 and ITA No. 490/Coch/1998 for the asst. yr. 1995-96 by two separate orders. This Court while admitting the said appeals issued notice on the following questions of law :'1. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in restricting the commission to the extent of 7 per cent of the turnover?2. Whether Tribunal was justified in disallowing the commission over and above 7 per cent on the ground that it is clearly hit by Section 40A(2) and it is not wholly and exclusively incurred for the purpose of business ?3. Whether the Tribunal was justified in disallowing the commission in the light of agreement, services rendered, and other evidence ?'The brief facts are : The appellant is a manufacture of alluminium electrolytic capaci...
South Indian Bank Ltd. Vs. Cit
Court: Kerala
Decided on: Nov-11-2002
Reported in: [2003]130TAXMAN749(Ker)
Sivarajan, J.The first four Appeals are filed by the Dhanalakshmi Bank Ltd. in respect of the assessment years 1986-87, 1987-88, 1988-89 and 1992-93. The next seven appeals are filed by the South Indian Bank Ltd. in respect of the assessment years 1987-88 to 1992-1993 and the remaining seven appeals are filed by the Nedungadi Bank Ltd. in respect of the assessment years 1985-86 to 1991-92. The appellants are all Scheduled Banks which are assessee under the Income Tax Act, 1961 (hereinafter referred to as the Act).2. The sole question arising for consideration in all these appeals is regarding the scope and ambit of the proviso to clause (vii) of sub-section (1) of section 36 of the Act. Since the aforesaid question is a purely legal issue. It is not necessary to state the factual situation of each of these Appeals. Suffice it to say that the appellants in all these Appeals are Scheduled Banks and that the appellants in their assessments under the Act for the concerned assessment years ...
Dhanalakshmi Bank Vs. Commissioner of Income Tax
Court: Kerala
Decided on: Nov-11-2002
Reported in: 2003(3)KLT177
G. Sivarajan, J.1. The first four Appeals are filed by the Dhanalakshmi Bank Ltd, in respect of the assessment years 1986-87, 1987-88, 1988-89 and 1992-93. The next seven appeals are filed by the South Indian Bank Ltd. in respect of the assessment years 1987-88 to 1992-1993 and the remaining seven Appeals are filed by the Nedungadi Bank Ltd. in respect of the assessment years 1985-86 to 1991-92. The appellants are all Scheduled Banks which are assessees under the Income Tax Act, 1961 (for short, the Act).2. The sole question arising for consideration in all these Appeals is regarding the scope and ambit of the proviso to Clause (vii) of Sub-section (1) of Section 36 of the Act. Since the aforesaid question is a purely legal issue, it is not necessary to state the factual situation of each of these Appeals. Suffice it to say that the Appellants in all these Appeals are Scheduled Banks and that the appellants in their assessments under the Act for the concerned assessment years had claim...
Ahammed Vs. Regional Transport Authority
Court: Kerala
Decided on: Nov-08-2002
Reported in: 2003(1)KLT19
S. Sankarasubban, J. 1. The appellant herein was the petitioner and respondents herein were the respondents in the Original Petition. The O.P. was filed praying for a direction to implement Ext.Pl judgment of the State Transport Appellate Tribunal directing to grant a regular stage carriage permit to the appellant. The appellant applied for thegrant of a regular stage carriage permit on the route Karakkad-Cherplassery by offering stage carriage KL- 10/M-3449 or other vehicle. By proceedings of the 1st respondent dated 17.1.2002 it was rejected as follows:-'Heard. Rejected since there is no ready vehicle and the offered vehicle KL- 10/M-3449 is having a regular permit on the route Ongallur-Ottappalam valid upto 3.1.2007.'Against the order of the first respondent, the petitioner filed an appeal as MVAA No. 27.8/02 and by judgment dated 29.5.02 the Appellate Tribunal found that the rejection of the grant of permit on the ground that the offered vehicle is having a regular permit is unsust...
K. Ravindranathan Nair Vs. Deputy Commissioner of Income Tax and anr.
Court: Kerala
Decided on: Nov-08-2002
Reported in: (2003)181CTR(Ker)310; [2003]262ITR669(Ker)
G. SIVARAJAN, J. 1. The question that arises for consideration in this appeal is as to whether the interest income derived by the appellant from the deposit made with the bank for opening letter of credit and other formalities to enable the appellant to export goods to various countries is eligible for the relief under Section 80HHC of the IT Act, 1961 (for short 'the Act1). The appellant is an individual. He derives income from various sources. He has proprietary business by name 'M/s Vijayalakshmi Cashew Company'. For the asst. yr. 1995-96, the appellant filed a return of income on 22nd July, 1996. While computing the relief under Section 80HHC of the Act the AO treated the interest of Rs. 61,50,722 received by the appellant on short-term deposits with the bank as income from 'other sources'. The AO also noted that the appellant has got a cash credit loan account with the bank for availing loan facilities for purchase of raw cashewnuts and that when the imports are completed, during ...
Dr. Joy P. Chungath Vs. Commissioner of Income-tax
Court: Kerala
Decided on: Nov-08-2002
Reported in: [2003]263ITR446(Ker)
G. Sivarajan, J. 1. The matter arises under the Income-tax Act, 1961 (for short 'the Act'). The appellant is a doctor by profession and is an assessee to income-tax under the Act. The assessment year concerned is 1992-93. For the said assessment year, the assessee filed a return on June 23, 1992, disclosing an income of Rs. 62,020 including capital gain of Rs. 3,500. The return was processed under Section 143(1)(a). Subsequently, a notice under Section 143(2) was issued and the assessment was completed under Section 143(3) on March 28, 1995, fixing the total income at Rs. 1,31,020 including long-term capital gain of Rs. 72,500 after allowing deduction under Section 48(2) of the Act. While computing the capital gain the assessee claimed to have received from his former tenants during the year under consideration a sum of Rs. 1,50,000 and this was shown as an additional compensation on the sale of property effected as per document No, 1488 of 1990, dated October 19, 1990. The Commissione...
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